Income-tax Act, 1961
Section - 140B - Tax on updated return
Tax on updated return.140B. (1) Where no return of income under sub-section (1) or sub-section (4) of section 139 has been furnished by an assessee and tax is payable, on the basis of return to be furnished by such assessee under sub-section (8A) of section 139, after taking into account,-
| (i) | - | the amount of tax, if any, already paid as advance tax; |
| (ii) | - | any tax deducted or collected at source; |
| (iii) | - | any relief of tax claimed under section 89; |
| (iv) | - | any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India; |
| (v) | - | any relief of tax claimed un .... To read the full section download the app from Google Play store
22 September 2026
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